t consideration. (B) For the purposes of the above rule : (a) gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classiﬁcation of woven fabrics, metal thread is to be regarded as a textile material; (b) the choice of appropriate heading shall be effected by determining ﬁrst the Chapter and then the applicable heading withi .....

Section, and subject to the exceptions in paragraph (B) below, yarns [single, multiple (folded) or cabled] of the following descriptions are to be treated as twine, cordage, ropes and cables : (a) of silk or waste silk, measuring more than 20,000 decitex; (b) of man-made ﬁbres (including yarn of two or more monoﬁlaments of Chapter 54), measuring more than 10,000 decitex; (c) of true hemp or ﬂax : (i) polished or glazed, measuring 1,429 decitex or more; or (ii) not polished o .....

hreads which render them independent one of the other, each of uniform weight not exceeding : (i) 85g in the case of silk, waste silk or man-made ﬁlament yarn; or (ii) 125g in other cases. (B) Exceptions : (a) single yarn of any textile material, except : (i) single yarn of wool or ﬁne animal hair, unbleached; and (ii) single yarn of wool or ﬁne animal hair, bleached, dyed or printed, measuring more than 5,000 decitex; (b) multiple (folded) or cabled yarn, unbleached : (i) o .....

irns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms). 5. For the purposes of headings 5204, 5401 and 5508, the expression sewing thread means multiple (folded) or cabled yarn : (a) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000g; (b) dressed for use as sewing thread; and (c) with a ﬁnal Z twist. 6. For the purposes of this Section, the expression high tenacity yarn means yarn having a tenacity, expres .....

on by cutting/dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares; blankets); 3[(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other sub-clause of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means; ;] 4[(d) hemmed or with rolled edges, or with a knotte .....

presented as separate items or in the form of a number of items in the length. 8. For the purposes of Chapters 50 to 60: (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and (b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59. 9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acu .....

on elastomeric yarn means filament yarn, including monofilament, of synthetic textile material, other than textured yarn,which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length. 14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even i .....

indeterminate colour ( grey yarn ), manufactured from garneted stock. Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man- made ﬁbres, treated in the mass with delustring agents (for example, titanium dioxide). (b) BLEACHED YARN Yarn which : (i) has undergone a bleaching process, is made of bleached ﬁbres or, unless the context otherwise requires, has been dyed white (whether or not in .....

4257;bres with coloured ﬁbres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots; (iii) is obtained from 1[Slivers] or rovings which have been printed; or (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn. The above deﬁnitions also apply, mutatis mutandis, to monoﬁlament and to strip or the like of Chapter 54. (d) UNBLEACHED WOVEN FABRIC Woven fabric made from unbleached ya .....

xt otherwise requires) or has been treated with a coloured ﬁnish other than white (unless the context otherwise requires), in the piece; or (ii) consists of coloured yarn of a single uniform colour. (g) WOVEN FABRIC OF YARNS OF DIFFERENT COLOURS Woven fabric (other than printed woven fabric) which: (i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent ﬁbres); (ii) consists of unbleached or bleach .....

process of mercerisation does not affect the classiﬁcation of yarns or fabrics within the above categories. The deﬁnitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics. (ij) PLAIN WEAVE A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternatively over and under successive yarns of the weft. 2. (A) Products of Chapters 56 to 63 containing two or more .....

c and a pile or looped surface no account shall be taken of the ground fabric; (c) in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classiﬁed with reference to the embroidering threads alone. *************** AMENDMENT NOTES: 1. In Section XI, in SUB-HEADING NOTE 1(d) (iii), for the word silvers , the word slivers has been substituted vide Notification No. .....

p knitted or crocheted articles. 2. This Chapter does not cover: (a) goods of heading 6212; (b) worn clothing or other worn articles of heading 6309; or (c) orthopaedic appliances, surgical belts, trusses or the like (heading 9021). 3. For the purposes of headings 6103 and 6104: (a) the term suit means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising: (i) one suit coat or jacket the outer shell of which, exclusive of .....

aces or bibs. All of the components of a suit must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent .....

ively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; (C) dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. (b) the term ensemble means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retails sale, and comprising: (i) .....

uction, style, colour and composition; they also must be of corresponding or compatible size. The term ensemble does not apply to tract suits or ski suits, of heading 6112. 4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 6105 does .....

7. For the purposes of heading 6112 ski suits means garments or sets of garments which, by their general appearance and texture, are identiﬁable as intended to be worn prinicipally for skiing (cross-country or alpine). They consist either of: (a) a ski overall , that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar, the ski overall may have pockets or footstraps; or (b) a ski ensemble , that is, a set of garments com .....

the overall. All the components of a ski ensemble must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size. 8. Garments which are, prima facie, classiﬁable both in heading 6113 and in other headings of this Chapter, excluding heading 6111, are to be classiﬁed in heading 6113. 9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men .....

e of metal thread. 11. In relation to a product of this Chapter, brand name means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 12. In relati .....